实用英语文函写作（ 第二版） 教学课件 作者 贾琰程欣 主编 U1 BLW.pptVIP

尚辅网 尚辅网 Learning Objective of Unit One Part II Structure of Business Letters 1. Standard Parts of Business Letters Business letters are often evidence of an arrangement or a contract. They must be written carefully. Usually there are seven standard parts. Heading（信头） Date（日期） Inside Address（信内地址） Salutation(称呼) Body(正文) Complimentary Close(礼貌结束语) Signature(签名) 3) Inside Address The inside address consists of the name and complete address of the person or company to whom you are writing. Usually it begins on the second line below the date line, at the left margin. The inside address is comprised of several parts. The usual sequences of the inside address shows below: salutation The salutation is the complimentary greeting. One line below the inside address is the appropriate salutation. Its form depends on the writer’s relationship with the addressee. The salutation or greeting should accord with the first line of the inside address. Such as: If it is addressed to “The Smith Furniture Corporation,” that means you do not know the name of the person you are writing to, use these “Dear Sirs”, “Dear Sir or Madam”, “Gentlemen” or “Dear Mesdames”. It is always advisable to try to find out a name. If it is not clear whether the letter will be read by a man or a woman, you can use “Dear Madam or Sir”. “Dear Sirs,” is commonly used in the U.K. The punctuation should be comma. If you know the name, use the title (Mr, Mrs, Miss or Ms, Dr, etc.) and the surname only. If you are writing to a woman and do not know if she uses Mrs or Miss, you can use Ms, which is for married and single women. But today’s trend toward informality encourages writers to use first names in the salutation: “Dear Jack” instead of “Dear Mr. Sleigh.” Americans or Canadians usually use “Gentlemen: ” or “Dear Sir: ”. Here the punctuation should be colon. Body The body or message of a letter begins one blank line below the salutation. The body or message is the part that really matters. Two things sho